When can the GST registration be cancelled?

GST registration can be cancelled under the following circumstances: –

  1. The business has been terminated.
  2. There is any change in the constitution of the business. (If any of the partners died, the cancellation of GST registration is possible.)
  3. The business has been transferred fully, amalgamated, demerged or otherwise disposed of —The transferee (or the new company from amalgamation/ demerger) has to get registered.
  4. Any registration has been obtained by fraud the proper officer may cancel the registration with retrospective effect.
  5. The taxable person is no longer liable to be registered .
  6. The registered taxable person has contravened provisions of GST.
  7. Any taxable person who has not furnished returns for a continuous period of six months.
  8. A person paying tax under composition levy has not furnished returns for three consecutive quarters.
  9. Any person who has taken voluntary registration and has not commenced business within six months from the date of registration.

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